Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB318

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/8/23  
Refer
2/8/23  
Report Pass
2/15/23  
Engrossed
3/8/23  
Refer
3/29/23  

Caption

Sale tax; modifying certain procedure to claim exemption. Effective date.

Impact

If enacted, SB 318 will significantly affect Oklahoma's tax code, particularly for nonprofit organizations involved in disaster recovery and community services. The bill emphasizes sales made to organizations that assist individuals following disasters, regardless of budget size, thereby aiming to facilitate quicker recovery and restoration efforts. Organizations that qualify under these provisions would experience less financial strain from sales taxes and could redirect these funds toward their primary missions. This modification also highlights the Oklahoma government’s recognition of the critical role nonprofits play in community support, particularly in times of emergency.

Summary

Senate Bill 318, introduced in the Oklahoma legislature, seeks to modify procedures regarding sales tax exemptions for certain organizations. Specifically, the bill outlines various situations in which sales of tangible personal property or services are exempt from sales tax for nonprofit entities that meet specific criteria. These changes aim to clarify and streamline the process by which eligible organizations can claim these exemptions, thus potentially reducing bureaucratic hurdles for nonprofits operating within the state.

Sentiment

The sentiment surrounding SB 318 appears to be predominantly positive, particularly among lawmakers and stakeholders from nonprofit organizations, who view the bill as a necessary step to enhance support for charitable activities. By simplifying the exemption process and expanding eligibility criteria, the bill seeks to foster an environment where nonprofits can operate more efficiently. However, there may be some concerns regarding the long-term implications of sales tax exemptions on state revenues, which could stir debate among fiscal conservatives.

Contention

One of the notable points of contention surrounding SB 318 revolves around the potential financial implications of expanded tax exemptions. Critics may argue that while aiding nonprofits is laudable, it could lead to reduced tax revenues for the state, raising questions about the sustainability of such exemptions. Furthermore, as the bill introduces specific eligibility criteria, there might be scrutiny over how these criteria are enforced or determined, fostering discussions about accountability among non-profits benefitting from these exemptions.

Companion Bills

No companion bills found.

Previously Filed As

OK SB318

Sale tax; modifying certain procedure to claim exemption. Effective date.

OK SB79

Sales tax; modifying exemption for sales to certain entities related to University Hospitals Trust. Effective date.

OK SB1104

Sales tax; modifying sales tax exemption for Blue Star Mothers of America. Effective date.

OK SB1244

Sales tax; modifying qualification for certain exemption. Effective date.

OK SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

OK SB236

Sales tax; providing sales tax exemption for sales of clothing to certain nonprofit. Effective date.

OK SB310

Sales tax; modifying period and eligibility of exemption for certain museums. Effective date.

OK SB310

Sales tax; modifying period and eligibility of exemption for certain museums. Effective date.

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

Similar Bills

OK SB1445

Sales tax exemption; providing exemption for OSU Medical Authority and Trust and OSU Veterinary Authority and Trust to extend to entities entered into public contracts. Effective date. Emergency.

OK SB909

Sales tax; providing exemption for sales to certain museums. Effective date.

OK HB1849

Revenue and taxation; sales tax exemption; school support organizations; effective date.

OK HB2949

Revenue and taxation; sales tax exemption; University Hospitals Trust; effective date; emergency.

OK HB1935

Revenue and taxation; sales tax exemption; nonprofits; construction of affordable housing; disaster repair; effective date.

OK SB1502

Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.

OK HB1854

Revenue and taxation; sales tax; exemptions; nonprofit entities; effective date; emergency.

OK HB1171

Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.